A place of amusement is any location in which amusement activities make up more than a minimal portion of the business activities of the location. Fees or admissions paid “in” or “to” a place of amusement are taxable.
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A place of amusement is any location in which amusement activities make up more than a minimal portion of the business activities of the location. Fees or admissions paid “in” or “to” a place of amusement are taxable.